TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 902
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2. The applicant stated that they have been manufacturing Agro inputs like organic manures, Biofertilisers and Fertilisers since 2008; they are pioneers in inventing new products for sustainable agriculture; they have patents to their products namely BO'N (Patent No. 389427) and Bio-Phosphate (Patent No. 393243); they are launching their new product "Bio-Phosphate". 3. In view of the above, the applicant has sought advance ruling in respect of the following que....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Kg 75 750 2 Bentonite Solid 25081090 5 Kg 20 200 3 Magnesium Sulphate 9.5% Solid 28332100 12 Kg 2 20 4 Zinc Sulphate 21 % Solid 28332610 12 Kg 0.5 5 5 Ferrous Sulphate 19% Solid 28332910 12 Kg 0.5 5 6 Manganese Sulphate 30.5% Solid 28332940 12 Kg 0.1 1 7 Boron 10.5 % Solid 28401900 12 Kg 0.1 1 8 Phosphate Solubilizing Bacteria - 1 Liquid 31010099 5 Ltr 10 100 9 Phosphate Solubilizing Bacteria - 2 Liquid 31010099 5 Ltr 10 100 10 Phosphate Solubilizing Fungus Solid 31010099 5 Kg 1 10 Total 119.2 1192 5.4 Production Process: The above-mentioned microbial cultures i.e., Phosphate Solubilizing Bacteria-1, Phosphate Solubilizing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erpretation of Law: The applicant, though has not furnished their contention in the application, contended during personal hearing that their product merits classification under HSN code 3101 0099 and accordingly attracts GST @ 5%. 7. The Deputy Commissioner of Central Tax, North Division-9, Bengaluru North Commissionerate vide their letter dated 01.02.2023 offered the following comments with regard to the classification of the product "Bio-Phosphate". 7.1 Bio-Phosphate, as per the technical writings given by M/s Criyagen, is a Phosphate Solubilising Fungal bio-fertiliser formulation. Phosphate solubilizing fungal and Bacterial cultures are blended with the carrier material Rock Phosphate supplemented with essential micro nutrients, which....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ilizer Formulation and is also registered under FCO (Fertilizers Control Order 1985) product category Phosphate solubilizing Fungal Bio fertilizers (Schedule-Ill, Part A, page no-196) with License No: JDA/F&PP/KAR/FE19-2017145/2019-2020. In view of this, the applicant sought advance ruling in respect of the classification of their product and the applicable rate of GST thereon. 12. In view of the foregoing, we proceed to examine the classification of the impugned product. In this regard we invite reference to Explanations (iii) and (iv) appended to the Notification No. 01/2017- Central Tax (Rate), dated 28.06.2017, which are relevant to determination of Classification of a product & are as under: (iii) "Tariff item", "sub-heading" "headi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e impugned product and the normal phosphatic chemical fertilizer is that the Phosphorous nutrient availability is continuous to the crop roots due to constant microbial activity. 13. The applicant contended that their product merits classification under HSN code 3101 0099, whereas it is observed that Chapter 31 covers Fertilisers and the heading 3101 covers (i) Animal or Vegetable fertilisers whether or not together or chemically treated and (ii) fertilisers produced by the mixing or chemical treatment of animal or vegetable products. In the instant case the impugned product is neither animal nor vegetable based fertilizer and also is not prepared by mixing or chemical treatment of animal or vegetable products but admittedly based on the R....